PHP_INI_PERDIR Entry can be set in php.ini, .htaccess, httpd.conf or .user.ini (since PHP 5.3)
php.ini
upload_max_filesize = 32M
post_max_size = 32M
then httpd restart
http://stackoverflow.com/questions/13442270/ini-setupload-max-filesize-200m-not-working-in-php